Statements of Cash Flows
[15KB]
(Thousand Yen)
| FYE 2025 | FYE 2026 | |
| Cash flows from operating activities | ||
| Profit before income taxes | 2,784,383 | 3,902,488 |
| Depreciation | 340,838 | 364,624 |
| Amortization of goodwill | 120,441 | 298,261 |
| Surrender value of insurance policies | -13,904 | - |
| Share-based payment expenses | 104,005 | -89,999 |
| Gain on reversal of share acquisition rights | -87 | -10 |
| Increase (decrease) in allowance for doubtful accounts | -16,500 | 1,926 |
| Increase (decrease) in provision for bonuses | 90,652 | 21,187 |
| Increase (decrease) in retirement benefit liability | 5,311 | 4,315 |
| Interest and dividend income | -2,867 | -69,281 |
| Interest expenses | 364 | 49,700 |
| Loss (gain) on sale of businesses | - | -238,914 |
| Loss on retirement of non-current assets | 520 | 13,603 |
| Loss (gain) on sale of non-current assets | 43 | -6,487 |
| Decrease (increase) in trade receivables | -615,373 | -199,506 |
| Increase (decrease) in accounts payable - other | 234,309 | 319,261 |
| Loss on cancellation of leases | - | 2,191 |
| Decrease (increase) in other current assets | -30,978 | 72,789 |
| Increase (decrease) in other current liabilities | 23,847 | -154,272 |
| Other, net | 16,135 | -8,473 |
| Subtotal | 3,041,142 | 4,283,404 |
| Interest and dividends received | 2,866 | 76,201 |
| Interest paid | -371 | -49,677 |
| Income taxes paid | -810,670 | -1,243,477 |
| Net cash provided by (used in) operating activities | 2,232,967 | 3,066,451 |
| Cash flows from investing activities | ||
| Purchase of property, plant and equipment | -158,938 | -470,619 |
| Proceeds from sale of property, plant and equipment | 631 | 20,758 |
| Payments for asset retirement obligations | -7,490 | -4,077 |
| Purchase of intangible assets | -76,740 | -243,137 |
| Purchase of investment securities | -1,500 | - |
| Proceeds from sale of investment securities | - | 1,500 |
| Purchase of shares of subsidiaries resulting in change in scope of consolidation | - | -28,119,879 |
| Proceeds from sale of businesses | - | 602,500 |
| Other, net | -106,927 | -154,957 |
| Net cash provided by (used in) investing activities | -350,965 | -28,367,913 |
| Cash flows from financing activities | ||
| Proceeds from short-term borrowings | - | 31,743,000 |
| Repayments of short-term borrowings | - | -2,500,000 |
| Repayments of lease liabilities | - | -953 |
| Purchase of treasury shares | -800,090 | - |
| Proceeds from exercise of employee share options | 202,483 | 70,739 |
| Dividends paid | -1,046,632 | -1,335,833 |
| Net cash provided by (used in) financing activities | -1,644,239 | 27,976,953 |
| Effect of exchange rate change on cash and cash equivalents | 2,890 | -1,213 |
| Net increase (decrease) in cash and cash equivalents | 240,652 | 2,674,277 |
| Cash and cash equivalents at beginning of period | 5,912,043 | 6,152,696 |
| Cash and cash equivalents at end of period | 6,152,696 | 8,826,974 |